Write a brief note on debit voucher and state its contents with a specimen

CBSE Class 11
1

Write a brief note on debit voucher and state its contents with a specimen.

2

Debit vouchers are prepared for all cash payments made by the business such as purchase of goods, payment made to any creditors and payment of salary.

Contents of debit note:

  1. Name and address of the firm
  2. Date of preparing the voucher
  3. Voucher number
  4. Name of the account debited
  5. Net transaction amount
  6. Narration
  7. Signature of the person who prepared it
  8. Authorised signatory of the firm
  9. Supporting voucher number.
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